In-depth UK capital gains tax guidance for property, shares, crypto and business disposals, covering 2026/27 rates and planning strategies.
CGT rates are the same across the UK, but Scottish taxpayers pay different income tax rates, and that affects which CGT rate (18% or 24%) applies to their gains.
Read guide →Selling a second home or holiday property triggers CGT at 18% or 24% in 2026/27. This guide covers the rates, the 60-day reporting rule and how to calculate your bill.
Read guide →HMRC treats cryptocurrency as a capital asset. Disposals trigger CGT at 18% or 24% in 2026/27. This guide covers pooling rules, same-day matching and record-keeping.
Read guide →The CGT annual exempt amount is £3,000 for 2026/27. This guide explains how to use it effectively, including spousal transfers, timing disposals and what use-it-or-lose-it means.
Read guide →How CGT works on shares and funds outside ISAs in 2026/27: 18% basic rate, 24% higher rate, the share matching rules and how ISAs provide a complete exemption.
Read guide →A complete guide to CGT rates for 2026/27: all assets (shares, property, crypto) at 18% basic rate / 24% higher rate, £3,000 annual exempt amount, 60-day reporting rule and Business Asset Disposal Relief.
Read guide →Private Residence Relief (PRR) exempts your main home from CGT. This guide covers the final 9 months rule, partial PRR for let periods, when PRR goes wrong and the rules for married couples.
Read guide →Bed and ISA is the strategy of selling investments outside an ISA and immediately rebuying them inside one. Future growth is then tax-free, and the sale uses your annual exempt amount.
Read guide →Capital losses reduce your CGT bill, but the offset rules are not straightforward. Same-year losses, carried-forward losses, reporting requirements and the rules on connected-person sales, all covered here.
Read guide →Married couples and civil partners can transfer assets between themselves with no CGT charge. This guide covers the no-gain no-loss rule, its use in pre-sale planning, the year-of-separation trap and gifts to others.
Read guide →Proven legal strategies to reduce your UK CGT bill in 2026/27: annual exempt amount, losses, ISAs, pensions, spouse transfers and Business Asset Disposal Relief.
Read guide →CGT rules change significantly on separation and divorce. Spousal transfers are exempt, but gains on assets sold or transferred after the tax year of separation can trigger CGT at 18% or 24%. This guide explains what to watch for.
Read guide →Second homes, buy-to-let and inherited property are all subject to CGT at 18% or 24% in 2026/27. This guide covers the rates, allowable costs, the 60-day reporting rule, Private Residence Relief and planning strategies.
Read guide →The capital gains tax annual exempt amount was cut from £12,300 to £3,000 in 2024. This guide explains what it means, how it has changed, and the planning strategies to make the most of your remaining allowance.
Read guide →Step-by-step guide to calculating CGT on shares in 2026/27, including S104 pool averaging, worked examples for basic and higher-rate taxpayers, bed-and-breakfast rules and ISA exemptions.
Read guide →BADR (formerly Entrepreneurs' Relief) provides a 14% CGT rate on qualifying business gains up to £1m lifetime. This guide covers the qualifying conditions, what can go wrong and planning for business owners.
Read guide →When you sell inherited property in the UK, CGT is calculated from the probate value, not what the deceased paid. This guide covers the rules, rates, allowable costs, PRR implications and worked examples.
Read guide →A practical step-by-step guide to working out UK capital gains tax for 2026/27. Covers property, shares and other assets with two full worked examples and a free calculator.
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